Rectification of advance ruling permits amendment for apparent errors, with hearing required before increasing tax liability.

The Authority or the Appellate Authority may amend any order issued under the advance ruling provisions to rectify any error apparent on the face of the record, on its own motion or following notice by the concerned officer, the jurisdictional officer or the applicant, within six months of the order; however, any rectification that would enhance tax liability or reduce admissible input tax credit requires that the applicant or appellant be given an opportunity of being heard.

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